s 98A Late payment charges and interest
98A. —(1) The Director‑General may impose — ( a ) charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act; and ( b ) interest payable on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment. [25/2011] (2) Every amount collected before 1 January 2012 as, or purportedly as — ( a ) charges for the late payment of any customs duty, excise duty, tax, fee or other charge under this Act; or ( b ) interest on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment, is deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection. [25/2011] —(1) The Director‑General may impose — ( a ) charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act; and ( b ) interest payable on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment. [25/2011] (2) Every amount collected before 1 January 2012 as, or purportedly as — ( a ) charges for the late payment of any customs duty, excise duty, tax, fee or other charge under this Act; or ( b ) interest on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment, is deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection. [25/2011]